TAPAS KUMAR DAS,KOLKATA vs. I.T.O., WARD - 50(5), KOLKATA, KOLKATA

At the outset, the ld. Counsel for the assessee brought to the notice of the Bench the additional ground is raised vide letter dated 04.11.2024, which is a legal issue and is against the issue of notice u/s 143(2) in violation of CBDT Circular No. F.NO.225/157/2017/ITA- 11 on 23.06.2017. The said additional ground raised by the assessee is extracted below:-

The facts in brief are that the assessee filed the return of income on 30.10.2017, declaring total income of ₹3,75,780/-, which was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). Thereafter the notice u/s 143(2) and 142(1) of the Act were issued along with the questionnaire which were duly served upon the assessee. When there was no compliance in the assessment proceedings, , the AO framed the ex-parte assessment u/s 144 of the Act vide order dated 27.12.2019, wherein an addition of ₹25,74,500/- was made on account of unexplained money u/s 69A of the Act deposited in the bank account of the assessee during demonetization period.

In the appellate proceedings also the ld. CIT (A) confirmed the order of the ld. AO when there is no compliance made on the part of the assessee.

After hearing the rival contentions and perusing the materials available on record, we find that particularly the notice was issued u/s 143(2) of the Act, a copy of which is available at page no. 25 of the “आमकर अधिनियम 1961 की िारा 143(2) के अिीि िोटिस Notice under section 143(2) of the Income-tax Act, 1961 संवीक्षा (कंप्यूिर आिाररत संवीक्षा चयि Scrutiny (Computer Alded Scrutiny Selection) महोदय/महोदया/ भेससस, Sir/Madam/ M/s, आपको सूधचत ककया जाता है कक नििासरण वर्स 2017-18 के पावती संख्या 269322761301017 के अिुसार आपके द्वारा टदिांक 30/10/2017 को दाखिल की गई आयकर वववरणी को संवीक्षा के ललए चुिा गया है। This is for your kind information that the return of income filed by you for assessment year 2017-18 vide ack, no. 269322761301017 on 30/10/2017 has been selected for Scrutiny. 2. इस संबंि में, आपको टदिीक 16/11/2018 को 01:00 PM तक साक्ष्य प्रस्तुत करिे अथवा साक्ष्य प्रस्तुत करािे का अवसर प्रदाि ककया जा रहा है जजस पर आप उक्त आयकर वववरणी के समथसि में निभसर हैं/ रहेंगे। 2. In this regard, an opportunity is being given to you to produce or cause to produce any evidence on which you may like to rely in support of the said return of income by 16/11/2018 at 01:00 PM. 3. उपयुसक्त निटदसष्ि प्रमाण / सूचिा को आपको ऑिलाइि माध्यम से इलेक्रॉनिक रूप में Incometaxindiaefiling.gov.in पर अपिे ई-फाईललंग िाता द्वारा प्रस्तुत ककया जािा है। बाद की नििासरण कायसवाही भी आयकर ववभाग की 'ई-कायसवाही' सुवविा द्वारा की जायेगी। 'ई-कायसबाही' पर एक संक्षक्षप्त िोि आपके संदभस के ललए संलग्ि है। 3. The evidence/information specified above has to be furnished online electronically through your E-filing account in incometaxindiaefiling.gov.in. Subsequent assessment proceedings shall also be conducted electronically through the 'E-Proceeding' facility of Income-tax Department. A brief note on 'E-Proceeding' is enclosed for your kind reference. 4. नििासरण कायसवाही के दौराि, यटद आवश्यक होगा तो सूचिा / दस्तावेज हेतु ववशेर् प्रश्िावली (यों) या अधियाचिा (यााँ) को बाद में जारी ककया जाएगा। 4. In course of assessment proceedings, if required, specific questionnaire(s) or requisition(s) for information/document shall be issued subsequently.

The other grounds raised on merit are not being decided at this stage and are being left open to be decided if need arises for the same at later stage.

In the result, the appeal of the assessee is allowed.